Methodical provision of accounting, control and analysis of long-term assets of the company

Study of the essence of long-term assets, their composition, availability, and accounting and control of the enterprise. Considered regulations governing the activities of the company and establish rules for accounting and disclosures in the financial statements of existing long-term assets, and describes the state of long-term assets for each group. We describe the features of synthetic and analytical accounting, methods of depreciation and methods, operations with long-term assets in the accounting records. Defined methodology for the audit of long-term assets.Обґрунтування сутності довгострокових активів, їх складу, наявності, а також обліку та контролю на підприємстві. Розглянуто нормативні документи, що регулюють діяльність підприємства та встановлюють правила ведення бухгалтерського обліку та відображення у фінансовій звітності наявних довгострокових активів, а також дана характеристика стану довгострокових активів за кожною групою. Описано особливості ведення синтетичного та аналітичного обліку, способи нарахування амортизації та способи відображення операцій з довгостроковими активами в облікових регістрах. Визначено методику проведення аудиту довгострокових активів

Elective high-frequency oscillatory ventilation in preterm infants with respiratory distress syndrome: an individual patient data meta-analysis

<p>Abstract</p> <p>Background</p> <p>Despite the considerable amount of evidence from randomized controlled trials and meta-analyses, uncertainty remains regarding the efficacy and safety of high-frequency oscillatory ventilation as compared to conventional ventilation in the early treatment of respiratory distress syndrome in preterm infants. This results in a wide variation in the clinical use of high-frequency oscillatory ventilation for this indication throughout the world. The reasons are an unexplained heterogeneity between trial results and a number of unanswered, clinically important questions. Do infants with different risk profiles respond differently to high-frequency oscillatory ventilation? How does the ventilation strategy affect outcomes? Does the delay – either from birth or from the moment of intubation – to the start of high-frequency oscillation modify the effect of the intervention? Instead of doing new trials, those questions can be addressed by re-analyzing the individual patient data from the existing randomized controlled trials.</p> <p>Methods/Design</p> <p>A systematic review with meta-analysis based on individual patient data. This involves the central collection, validation and re-analysis of the original individual data from each infant included in each randomized controlled trial addressing this question.</p> <p>The study objective is to estimate the effect of high-frequency oscillatory ventilation on the risk for the combined outcome of death or bronchopulmonary dysplasia or a severe adverse neurological event. In addition, it will explore whether the effect of high-frequency oscillatory ventilation differs by the infant's risk profile, defined by gestational age, intrauterine growth restriction, severity of lung disease at birth and whether or not corticosteroids were given to the mother prior to delivery. Finally, it will explore the importance of effect modifying factors such as the ventilator device, ventilation strategy and the delay to the start of high-frequency ventilation.</p> <p>Discussion</p> <p>An international collaborative group, the PreVILIG Collaboration (Prevention of Ventilator Induced Lung Injury Group), has been formed with the investigators of the original randomized trials to conduct this systematic review. In the field of neonatology, individual patient data meta-analysis has not been used previously. Final results are expected to be available by the end of 2009.</p

Globalization as the “Pulping” of Landscapes: Forestry Capitalism’s North-South Territorial Accumulation

The article presents the findings of a long-term incorporated comparison of forestry capitalism's globalization process. Primary data was collected by participant observation in pulp investment areas in Brazil between 2004 and 2011 and semi-structured interviews with key industry personnel, particularly in Finland. It is argued that the key cyclic change in industrial forestry from innovation–capitalization to material–territorial accumulation explains why and how the industry has globalized to the south via industrial tree plantations. The interlinked northern (Finnish) and southern (Brazilian) cases reveal that industry trajectories are influenced by who controls the supply chains of commodities. The findings are relevant for theorizing about the globalization of natural resource exploitation sectors. Changes in agrarian political economies and agency of state, business, and social movement actors—that is, socio-ecological relations and landscapes—help to explain how and why national and global capitalism and its developmental–environmental impacts are transformed.Peer reviewe

Injury history as a risk factor for incident injury in youth soccer

Objectives: To determine if athletes with a self reported history of previous injury have a higher incident injury rate than athletes without a self reported injury history. Methods: A prospective cohort study of Classic League soccer players playing at the level under 12 through under 18. Injury history forms were mailed to all registering Classic League soccer players in the North Carolina Youth Soccer Association during 1997–2000 (n = 7000); 1483 (19%) returned the baseline questionnaire and were followed up for injuries. Results: There were 5139 player-seasons of follow up and an estimated 171 957 athlete-exposures. More than half self reported an injury history (59.7%). Overall, the unadjusted incidence rate was 4.6 (95% confidence interval (CI) 4.3 to 4.9) incident injuries per 1000 athlete-exposures. Multivariate generalised Poisson regression modelling indicated that players with one previous injury had a twofold greater risk of incident injury (IRR = 2.6; 95% CI 2.0 to 3.3), and those with two or more previous injuries had a threefold greater risk of incident injury (IRR = 3.0; 95% CI 2.3 to 3.8) compared with athletes with no previous injuries. Conclusions: Injury history was associated with an increased injury rate. This suggests that, even in these youth soccer players, those with an injury history may be at higher risk

The sulfotransferase XB5850668.L is required to apportion embryonic ectodermal domains

BACKGROUND: Members of the sulfotransferase superfamily (SULT) influence the activity of a wide range of hormones, neurotransmitters, metabolites and xenobiotics. However, their roles in developmental processes are not well characterized even though they are expressed during embryogenesis. We previously found in a microarray screen that Six1 up-regulates LOC100037047, which encodes XB5850668.L, an uncharacterized sulfotransferase. RESULTS: Since Six1 is required for patterning the embryonic ectoderm into its neural plate, neural crest, preplacodal and epidermal domains, we used loss- and gain-of function assays to characterize the role of XB5850668.L during this process. Knockdown of endogenous XB5850668.L resulted in the reduction of epidermal, neural crest, cranial placode and otic vesicle gene expression domains, concomitant with neural plate expansion. Increased levels had minimal effects, but infrequently expanded neural plate and neural crest gene domains, and infrequently reduced cranial placode and otic vesicle gene domains. Mutation of two key amino acids in the sulfotransferase catalytic domain required for PAPS binding and enzymatic activity tended to reduce the effects of overexpressing the wild-type protein. CONCLUSIONS: Our analyses indicates that XB5850668.L is a member of the SULT2 family that plays important roles in patterning the embryonic ectoderm. Some aspects of its influence likely depend on sulfotransferase activity